[To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2020 - Central Tax
G.S.R. (E).—In exercise of the
powers conferred by section 164 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Fifth
Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said rules), with
effect from the 21st April, 2020, in
rule 26 in sub-rule (1), after
the proviso, following proviso shall be inserted, namely: -
―Provided further that a registered person registered under the provisions of
the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st
day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the
return under section 39 in
FORM GSTR-3B verified through electronic
verification code (EVC)".
3. In the said rules, after rule 67, with effect from a date to be notified
later, the following rule shall be inserted, namely: -
―67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.".
[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR,
Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 30/2020-Central Tax, dated the 3rd April, 2020, published vide number G.S.R. 230(E), dated the 3rd April, 2020.